Nagaland Goods and Services Tax (Sixth Amendment) Act 2022

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....s and Services Tax (Sixth Amendment) Act, 2022. (b) It shall extend to the whole of Nagaland. (c) It shall come into force on such date as the State Government may, by notification appoint. 1. Amendment of section 16.--In the Nagaland Goods and Services Tax Act, 2017 (hereinafter referred to as the Nagaland Goods and Services Tax Act), in section 16,-- (a) in sub-section (2),-- (i) after clause (b), the following clause shall be inserted, namely :-- "(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted ;" ; (ii) in clause (c), the word, figures and letter "or section 43A" shall be omitted ; (b) in sub-section (4), for the words and figur....

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....rds "Provided further that", the words "Provided that" shall be substituted ; (v) in the third proviso, for the words "Provided also that", the words "Provided further that" shall be substituted ; (b) sub-section (2) shall be omitted ; (c) in sub-section (3),-- (i) the words and figures "and which have remained unmatched under section 42 or section 43" shall be omitted ; (ii) in the first proviso, for the words and figures "furnishing of the return under section 39 for the month of September", the words "the thirtieth day of November" shall be substituted ; (d) after sub-section (3), the following sub-section shall be inserted, namely :-- "(4) A registered person shall not be allowed to furnish the details of outward supplies und....

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....nt of the details of the said supplies being furnished under sub-section (1) of section 37,-- (i) by any registered person within such period of taking registration as may be prescribed ; or (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed ; or (iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed ; or (iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax o....

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....September or second quarter", the words "the thirtieth day of November" shall be substituted ; (d) in sub-section (10), for the words "has not been furnished by him", the following shall be substituted, namely :-- "or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him : Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of sect....

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.... section 48.--In section 48 of the Nagaland Goods and Services Tax Act, in sub-section (2), the words and figures ", the details of inward supplies under section 38" shall be omitted. 11. Amendment of section 49.--In section 49 of the Nagaland Goods and Services Tax Act,-- (a) in sub-section (2), the words, figures and letter "or section 43A" shall be omitted ; (b) in sub-section (4), after the words "subject to such conditions", the words "and restrictions" shall be inserted ; (c) for sub-section (10), the following sub-section shall be substituted, namely :-- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this A....